JP3976641B2 - Information processing apparatus, information processing method, and program - Google Patents

Description

[0001]
BACKGROUND OF THE INVENTION
The present invention relates to an information processing apparatus, an information processing method, and a program.
[0002]
[Prior art]
Conventionally, for example, in product production industries such as automobiles and home appliances, cost calculation (direct cost calculation) has been widely adopted not only in Japan but also in production management in search of product profits.
[0003]
In direct costing, the contribution margin is
Contribution profit = Product sales-Direct material cost (Purchasing cost of raw materials and materials)
-Direct labor costs (personnel costs, etc.)-Calculated according to the formula of variable overhead costs,
Calculate according to the formula: profit = contribution profit-fixed cost.
[0004]
However, in direct costing, as shown in the above formula, fixed costs are allocated to each product and its inventory, so costs that have nothing to do with product production (indirectly) Cost) may be allocated, and errors in management accounting profits are likely to occur.
[0005]
For example, because product A is manufactured by automation, there is almost no labor cost required, whereas for product B, even if a lot of labor costs are required in a certain production process. Therefore, the profit for the sales of the product A and the product B as a whole, that is, for each of the product A and the product B, a profit in consideration of the same human rights expenses will be obtained.
[0006]
Also, for example, if a large number of products are produced, the fixed cost allocation rate for each product will decrease, so it will appear that costs have decreased and profits have increased. If it remains, there may still be no profit.
[0007]
Therefore, in recent years, production management techniques applying the theory of production management (TOC: Theory of Constants) based on certain constraint conditions have become widespread.
[0008]
In the TOC, accounting based on throughput accounting is performed. Throughput accounting
The actual profit is calculated according to the formula: throughput = sales-true variable cost.
It is calculated according to the formula: profit = throughput−business cost.
[0009]
As shown in the above formula, the TOC has the characteristic of calculating profits without allocating direct labor costs such as labor costs and fixed costs such as indirect costs to each product. .
[0010]
The TOC also has a feature of being aware of restrictions in the process in the production factory called bottleneck.
[0011]
Specifically, for example, when a certain product is produced, three steps of Step 1, Step 2, and Step 3 are necessary, and these Steps 1 to 3 are performed at their respective paces. Various lead times occur depending on the work pace. However, as a result, if the work pace of any one of steps 1 to 3 is slow, it takes time until product shipment.
[0012]
That is, in one process of manufacturing a certain product, for example, even if the latest equipment is introduced and the productivity is greatly improved, if there is no productivity in other processes, the in-process inventory will be delayed. It will end up.
[0013]
Therefore, in the TOC, the process (bottleneck) having the lowest capability is first identified and the capability of the bottleneck is increased. This inevitably shortens the lead time.
[0014]
In other words, the TOC is a technique for emphasizing that the process with the lowest productivity is regarded as a bottleneck, and improving the performance of the bottleneck to improve the business.
[0015]
As a bottleneck identification method, for example, a method proposed in JP 2000-511118 A can be cited.
[0016]
The above method is a method in which a throughput rate is first calculated based on a product throughput value and a processing time, and a process step (process) having the smallest throughput rate is specified.
[0017]
By the method as described above, it is possible to specify which process is the bottleneck in the whole factory, and it is possible to obtain a break-even profit. By comparing the branch points of the generated production), it is possible to evaluate which product can produce the most profit in the process.
[0018]
[Problems to be solved by the invention]
However, in the conventional production management method as described above, even if a break-even for each product can be specified in a certain process, there is a case where it is not possible to compare profits between products only by this break-even information.
[0019]
This is because when a plurality of products are produced in a certain process, each product may affect profits depending on the time taken to occupy the process.
[0020]
Specifically, for example, when products A, B, and C are produced in a single process, it is affected by the time required for tool recombination, the amount of production per unit time, production loss, etc., and the productivity is apparently good. However, even if the throughput is high, the time for which the process is occupied is long, and the time given to the production of other products may be consumed accordingly.
[0021]
Therefore, as in the past, simply specifying the break-even for each product (such as specifying the profit per ton), it is not possible to grasp whether there is any actual profit.
[0022]
Also, in the process of frequently producing products of different varieties (the process of frequently changing product production), there are products that are produced in the same process depending on the day, and products that are not produced. Because it was difficult to compare, it had to be evaluated based on the degree of compliance with the delivery date and the degree of compliance with the planned production volume.
[0023]
However, in reality, there are many cases where production cannot be performed as planned due to deterioration of product yield, suspension due to line trouble, etc.In such a case, if priority is given to the degree of compliance with the planned production volume, It is necessary to re-create the production plan to achieve the production volume. Therefore, since the production is performed only for the achievement of the plan, there is a situation in which a product with low profit is preferentially produced.
[0024]
The present invention has been made in view of the above-described problems, and an object thereof is to easily draft a production plan with a high profit achievement rate.
[0025]
[Means for Solving the Problems]
Therefore, in order to solve the above problem, the present invention stores at least fixed cost information of a process that becomes a bottleneck, variable cost information for each product, and occupation time information that occupies the production process for each product. And an occupancy rate calculating means for calculating the ratio of the occupancy time information of each product to the total value of the occupancy time information for each product in the bottleneck process, and the bottleneck calculated by the occupancy rate calculating means Fixed cost allocation means for allocating the fixed cost information according to the occupancy rate of each product in the process, and subtracting the variable cost information and the allocated fixed cost information from the sales amount to limit In the marginal profit calculating means for calculating profit, dividing the calculated marginal profit by the occupation time information to calculate the marginal profit per unit time for each product of the bottleneck process, and the marginal profit calculating means Profit accumulation calculation means for calculating profit accumulation information for each product by accumulating marginal profit information per unit time of the bottleneck process that has been issued, and profit accumulation information calculated by the profit accumulation calculation means Profit accumulation information storage means for storing in series, and output means for outputting the profit accumulation information stored in the profit accumulation information storage means to a graph with a time axis and a profit axis as coordinate axes It is characterized by.
[0026]
By adopting such a configuration, it is possible to easily formulate a production plan that increases the profit achievement rate.
[0029]
In order to solve the above problem, the present invention may be an information processing method and program.
[0030]
DETAILED DESCRIPTION OF THE INVENTION
Hereinafter, embodiments of the present invention will be described with reference to the drawings.
[0031]
The present invention is applied to, for example, a production evaluation support apparatus 100 as shown in FIG. The production evaluation support apparatus 100 according to the present embodiment has a function of supporting the evaluation of a production plan for producing a plurality of products such as automobiles and home appliances for each production process, and particularly as shown in FIG. , For a plurality of products (here, products A to C) in an arbitrary production process (target process), the cumulative value of marginal profit per unit time according to the cost calculation by the TOC is presented in graph form (output) It is configured.
As a result, when producing multiple products, the user can easily recognize which products give priority to capital investment in each production process and bring maximum profit, etc. Easily create higher production plans. Hereinafter, the configuration and operation of the production evaluation support apparatus 100 of the present embodiment will be specifically described.
[0032]
Here, for simplicity of explanation, as an example, attention is paid to an arbitrary process (hereinafter referred to as “target process”) in a plurality of production processes (hereinafter also simply referred to as “process”). The products to be produced are three products A to C.
[0033]
<Configuration of Production Evaluation Support Device 100>
As shown in FIG. 1, the production evaluation support apparatus 100 includes an occupation time extraction unit 101, an occupation time summation unit 102, an occupation rate calculation unit 103, a throughput calculation unit 104, a marginal profit calculation unit 105, and a fixed cost allocation calculation unit. 107, a graph creation unit 108, and a profit accumulation calculation unit 110.
Further, a database (DB) 121, an input unit 122, and an output unit 123 are connected to the production evaluation support apparatus 100.
[0034]
The DB 121 stores information related to the products A to C (production amount, time taken for production, direct cost, indirect cost, and the like), information input from the user by the input unit 122, and the like.
[0035]
The occupation time extraction unit 101 extracts the occupation time in the target process for each of the products A to C produced in the target process, and stores this in the DB 121.
The occupation time summation unit 102 sums the occupation times of the products A to C stored in the DB 121 in the target process.
[0036]
Occupancy rate calculation unit 103 is a product that is produced by subject affirmation based on the occupation times of products A to C stored in DB 121 and the total occupation time values of all products A to C obtained by occupation time summation unit 102. For each of A to C, an occupation rate indicating how much the target product occupies the target process per unit time is calculated.
The throughput calculation unit 104 calculates a throughput value for the target process.
[0037]
Based on the occupation rate obtained by the occupation rate calculation unit 103, the fixed cost allocation calculation unit 107 has a fixed cost indicated by fixed cost information stored in advance in the DB 121 for each product A to C produced in the target process. Execute the calculation to allocate
[0038]
The marginal profit calculation unit 105 has a function of calculating the marginal profit (profit / time) per unit time for each of the products A to C produced in the target process, and is based on the calculation result of the fixed cost allocation calculation unit 107. Then, the profit for each of the products A to C produced in the target process is calculated.
[0039]
The profit accumulation calculation unit 110 integrates the profits per unit time obtained by the marginal profit calculation unit 105.
The DB 121 stores profit accumulation information obtained by the profit accumulation calculation unit 110 in time series.
[0040]
The graph creation unit 108 creates the graph as shown in FIG. 2 based on the profit integration information stored in the DB 121.
The output unit 123 displays the graph or the like obtained by the graph creation unit 108.
[0041]
<About TOC applied in the production evaluation support apparatus 100>
In the production evaluation support apparatus 100, throughput accounting in the TOC is applied to a function that supports evaluation of production performance (and evaluation of production plans).
Here, the background regarding management accounting including TOC will be described.
[0042]
Traditional accounting methods that have been widely used before the TOC include financial accounting methods including financial reporting and external reporting accounting, and decision-making accounting (long-term profit plan, medium-term profit plan, capital investment plan, etc. Accounting) and performance evaluation accounting (accounting for budget management, cost management, departmental performance management, etc.).
[0043]
Comparing financial accounting and management accounting, for example, as shown in Fig. 3, there is a product inventory of 200,000 yen, and this product inventory of 200,000 yen is discounted by 90% because it is seasonal. In the management accounting, the valuation loss is 180,000 yen (= 200,000 yen product inventory x 90%) and the profit is -80,000 yen (= operating income is 100,000 yen-valuation loss is 18 10,000 yen), that is, a deficit of 80,000 yen. However, in financial accounting, the valuation loss is 0 yen, and the profit is 100,000 (= operating income 100,000 yen-valuation loss 0 yen).
[0044]
As described above, there is actually a deficit between financial accounting and management accounting, but there may be a surplus in financial accounting, and it is not known whether there is actually any profit.
[0045]
Therefore, in order to solve the above problem, for example, ABC management accounting by MRPII and throughput management accounting by TOC as described above are used in the United States, and management by Kanban system (Just in Time) in Japan. Accounting has been used.
[0046]
For example, as shown in FIG. 4, a “kanban system” requires three steps, steps 1, 2, and 3 to produce a certain product. Assuming that the part 2 is used and the part 3 is used in the step 3, "Kanban" is added to the stock (stock) of the parts 1 to 3 in the respective steps 1 to 3.
[0047]
As the work is performed in steps 1 to 3, when the stock of parts in a certain step is exhausted, only the “kanban” is left. In such a state, the administrator gives the “Kanban” of the parts that are out of stock to the delivery company, and the delivery company delivers the “Kanban” and the corresponding parts.
[0048]
According to the “Kanban system” as described above, unless the parts stock is lost, the “Kanban” cannot be removed, so that the delivery company does not deliver the parts even though they are in stock.
[0049]
On the other hand, as described above, the TOC is characterized by specifying which process is a bottleneck among a plurality of processes for product production.
[0050]
For example, as shown in FIG. 5, when three steps of steps 1, 2, and 3 are necessary to produce a certain product, the production capacities of the respective steps 1 to 3 are different. Here, as an example, the production amount per day is 20 for process 1, 10 for process 2, and 18 for process 3.
[0051]
Normally, the manager of each of the processes 1 to 3 manages the work of the local process so that there is no waste, but here, the production capacity of the process 2 is the lowest. That is, since the production amount per day is 10 in the process 2, the production amount that can be produced per day through the three processes 1 to 3 is 10. In other words, no matter how high the production capacities of Step 1 and Step 3 are, only 10 per day can be produced by Step 2 which is a bottleneck.
[0052]
Therefore, in the TOC, the overall production efficiency is increased by increasing (controlling) the capability (production efficiency) of a bottleneck having a low production capacity. In the present embodiment, such a TOC is applied to production management.
[0053]
Here, the profit and loss by product type will be described. For example, as shown in FIG. 6, generally, the selling price of the product (78000 yen / piece) is the profit (7800 yen / piece), the operating cost (5000 yen). / Piece), fixed costs (32,000 yen / piece), direct sales expenses (3800 yen / piece), and variable costs (29400 yen / piece).
[0054]
Within the total excluding profits, variable costs and direct sales costs (direct costs) account for almost half (47%), and the remaining half (53%) is operating costs and fixed costs (indirect costs). Indirect costs are costs that are not directly related to product production, so the costs actually involved in the production of the product are less than 40,000 yen (29400 yen + 3800 yen), which are direct costs (variable costs and direct sales costs). Become. The remaining cost, that is, the indirect cost, is only considered to be the cost of the product. Therefore, if this indirect cost allocation is not performed accurately, the product volume will fluctuate greatly, and it is not known whether there is any actual profit. This is a major issue in cost management.
[0055]
In the present embodiment, in order to solve the above cost management problem, the overhead cost is allocated using the concept of TOC.
[0056]
<Operation Characteristic of Production Evaluation Support Device 100>
First, the production evaluation support apparatus 100 (see FIG. 1 above) of the present embodiment allocates overhead costs using the concept of TOC as described above.
[0057]
For example, as shown in FIG. 7, the working time in the process 2 (target process) which is a bottleneck among the processes 1 to 3 for the production of the products A to C is the non-operational time due to maintenance, It consists of production loss time of defective products, production time of product C (process use time), production time of production B, and production time of product A.
[0058]
The occupation time extraction unit 101 obtains the manufacturing time of the product C, the manufacturing time of the production B, and the manufacturing time of the product A.
The occupation time adding unit 102 adds the manufacturing times of the products A to C obtained by the occupation time extracting unit 101.
The occupancy rate calculation unit 103 determines the total production time for each product A to C from the production time of the products A to C obtained by the occupation time extraction unit 101 and the total value obtained by the occupation time summation unit 102. Occupancy rates a to c are obtained.
[0059]
The fixed cost allocation calculation unit 107 allocates fixed costs (indirect costs) to the products A to C based on the occupation ratios a to c.
[0060]
Therefore, a lot of fixed costs (indirect costs) are allocated to products that require a lot of time for production in the target process. In other words, for a product produced in a short time, the fixed cost is allocated less, and the profit increases.
[0061]
Further, the production evaluation support apparatus 100 (see FIG. 1 above) of the present embodiment obtains the marginal profit per time for each product as follows.
[0062]
The marginal profit calculation unit 105 includes, for the target process, the total value obtained by the occupation time summation unit 102 (the total value of the time for which the target process for each product is occupied), and the occupation for each product obtained by the occupation rate calculation unit 103 The marginal profit per time for each product is obtained from the rate and the throughput obtained by the throughput calculation unit 104.
Thereby, profit information in consideration of the occupation ratio of the target process for each product can be obtained.
[0063]
The profit accumulation calculation unit 110 integrates the profits per unit time obtained by the marginal profit calculation unit 105.
The DB 121 stores profit accumulation information obtained by the profit accumulation calculation unit 110 in time series.
[0064]
The graph creation unit 108 creates the graph as shown in FIG. 2 based on the profit integration information stored in the DB 121.
The output unit 123 displays the graph or the like obtained by the graph creation unit 108.
[0065]
The graph displayed on the output unit 123 (see FIG. 2 above) is, for example, a marginal profit accumulation graph (time axis and profit) for three products A to C in the target process having a production volume transition as shown in FIG. Graph with axes as coordinate axes).
[0066]
Here, when the graph of the production amount transition shown in FIG. 8 is simply seen, the production amount increases in the order of the product B, the product A, and the product C.
[0067]
However, according to the graph shown in FIG. 2 obtained in the present embodiment, it is possible to grasp the profits of the products A to C produced in the target process.
Thus, for example, according to the graph of FIG. 8, the product A is about half the production amount of the product B, but according to the graph of FIG. I understand that there is only one. Therefore, in the target process, it is more profitable to make a capital investment by giving priority to the product B.
[0068]
As described above, in the present embodiment, for each production process, a cumulative value of marginal profit for a predetermined time is obtained for each product produced in the target process, and this result is graphed and presented.
[0069]
This makes it easy for the user to determine which product is the most profitable even if the product produces a product that is likely to produce a profit at first glance due to an increase or decrease in daily production volume in the target process. Can be recognized accurately and accurately. Therefore, the user can formulate a production plan including making capital investment by giving priority to a product that can surely obtain a profit in the target process.
[0070]
In addition, for example, if some trouble occurred during the operation in the target process and it becomes impossible to achieve the production plan that was planned in advance, it is necessary to reconstruct the production plan for the remaining days, With time constraints, the user can easily and quickly grasp the product that provides the greatest profit.
[0071]
In the present embodiment, the production amount is shown on the vertical axis in FIG. 8, but the marginal profit may be shown instead of this production amount. With this configuration, the polygonal line goes down for products that only benefit from mass production, and conversely, the polygonal line goes up for products that produce less profit but profit. By doing so, you can clearly grasp the decline in profits when trouble occurs.
[0072]
In the present embodiment, for example, production loss time information of the target process is stored in the DB 121, and the marginal profit calculation unit 105 acquires opportunity loss information for each product based on the production loss time information. May be presented. As the production loss time information, for example, as shown in FIG. 9, a loss due to equipment suspension, a loss when there is no order received, a loss when there is no worker to operate the equipment, a defective product, etc. were produced. Time information indicating time loss such as loss in case and loss of work capacity, and marginal profit calculation unit 105 uses at least one loss time information among these losses as a variable for profit calculation. . Thereby, the influence which was not able to be produced for the reason of a stop etc. can be expressed with a profit amount, and can be shown to a user.
[0073]
Also, an object of the present invention is to supply a storage medium storing software program codes for realizing the functions of the host and terminal of the present embodiment to a system or apparatus, and the computer of the system or apparatus (or CPU or MPU). Needless to say, this can also be achieved by reading and executing the program code stored in the storage medium.
In this case, the program code itself read from the storage medium realizes the functions of the present embodiment, and the storage medium storing the program code and the program code constitute the present invention.
As a storage medium for supplying the program code, ROM, flexible disk, hard disk, optical disk, magneto-optical disk, CD-ROM, CD-R, magnetic tape, nonvolatile memory card, and the like can be used.
Further, by executing the program code read by the computer, not only the functions of the present embodiment are realized, but also an OS or the like running on the computer based on an instruction of the program code performs actual processing. It goes without saying that a case where the function of this embodiment is realized by performing part or all of the above and the processing thereof is included.
Further, after the program code read from the storage medium is written to the memory provided in the extension function board inserted in the computer or the function extension unit connected to the computer, the function extension is performed based on the instruction of the program code. It goes without saying that the CPU or the like provided in the board or function expansion unit performs part or all of the actual processing, and the functions of the present embodiment are realized by the processing.
[0074]
FIG. 10 shows an example of the configuration of the computer function 200.
As shown in FIG. 10, the computer function 200 includes a CPU 201, a ROM 202, a RAM 203, a keyboard controller (KBC) 205 of a keyboard (KB) 209, and a CRT controller (CRT controller (CRT) 210 as a display unit). CRTC) 206, hard disk (HD) 211 and disk controller (DKC) 207 of flexible disk (FD) 212, and network interface controller (NIC) 208 for connection to network 220 via system bus 204 It is the structure connected so that communication was possible mutually.
[0075]
The CPU 201 comprehensively controls each component connected to the system bus 204 by executing software stored in the ROM 202 or the HD 211 or software supplied from the FD 212.
That is, the CPU 201 performs a control for realizing the operation in the present embodiment by reading a processing program in accordance with a predetermined processing sequence from the ROM 202, the HD 211, or the FD 212 and executing it.
[0076]
The RAM 203 functions as a main memory or work area for the CPU 201.
The KBC 205 controls an instruction input from the KB 209 or a pointing device (not shown).
The CRTC 206 controls the display of the CRT 210.
The DKC 207 controls access to the HD 211 and the FD 212 that store a boot program, various applications, an edit file, a user file, a network management program, a predetermined processing program in the present embodiment, and the like.
The NIC 208 bidirectionally exchanges data with devices or systems on the network 220 as necessary.
As described above, in this embodiment, when outputting information for production planning of a product to be produced in an arbitrary production process (target process), the target process is in a time that occupies the target process for each product. Based on this, the profit per unit time for each product is obtained and accumulated, and the accumulated profit information is output (such as graph output using the time axis and the profit axis as coordinate axes).
As a result, the user can easily and accurately grasp which product produces the profit among the products to be produced in each production process. It is possible to create a production plan including capital investment with priority.
[0077]
【The invention's effect】
According to the present invention, it is possible to easily plan a production plan that increases the profit achievement rate.
[Brief description of the drawings]
FIG. 1 is a block diagram showing a configuration of a production evaluation support apparatus to which the present invention is applied.
FIG. 2 is a diagram for explaining a graph generated by the production evaluation support apparatus.
FIG. 3 is a diagram for explaining a comparison between financial accounting and management accounting in traditional accounting.
FIG. 4 is a diagram for explaining a kanban system.
FIG. 5 is a diagram for explaining a TOC used in the production evaluation support apparatus.
FIG. 6 is a diagram for explaining profit and loss by product type.
FIG. 7 is a diagram for explaining cost calculation by the TOC.
FIG. 8 is a diagram for explaining a production amount transition corresponding to the graph.
FIG. 9 is a diagram for explaining production loss time information when opportunity loss information for each product is obtained based on production loss time information in the production evaluation support apparatus.
FIG. 10 is a block diagram illustrating a configuration of a computer that reads and executes a program for causing the computer to realize the function of the production evaluation support apparatus from a computer-readable storage medium.
[Explanation of symbols]
DESCRIPTION OF SYMBOLS 100 Production evaluation support apparatus 101 Occupancy time extraction part 102 Occupation time summation part 103 Occupancy rate calculation part 104 Throughput calculation part 105 Marginal profit calculation part 107 Fixed cost allocation calculation part 108 Graph preparation part 110 Profit accumulation calculation part 121 Database (DB)
122 Input unit 123 Output unit

Claims (3)

Storage means for storing at least fixed cost information of a process that becomes a bottleneck, variable cost information for each product, and occupation time information that occupies the production process for each product;
Occupancy rate calculating means for calculating the ratio of the occupation time information of each product to the total value of the occupation time information for each product of the bottleneck process;
Fixed cost allocation means for allocating the fixed cost information according to the occupancy ratio of each product in the bottleneck process calculated by the occupancy ratio calculation means;
The marginal profit is calculated by subtracting the variable cost information and the allocated fixed cost information from the sales amount, and the product of the process that becomes the bottleneck by dividing the calculated marginal profit by the occupation time information Marginal profit calculation means for calculating marginal profit per unit time for each time,
Profit accumulation calculation means for calculating profit accumulation information for each product by accumulating marginal profit information per unit time of the bottleneck process calculated in the marginal profit calculation means;
Profit accumulation information storage means for storing profit accumulation information calculated in the profit accumulation calculation means in time series;
Output means for outputting the profit accumulation information stored in the profit accumulation information storage means to a graph with the time axis and the profit axis as coordinate axes;
An information processing apparatus comprising: An information processing method in an information processing apparatus,
At least a fixed cost information of a process that becomes a bottleneck, a variable cost information for each product, and an occupation time information that occupies a production process for each product and a holding step that holds in the storage means,
Occupancy rate calculating step for calculating the ratio of the occupation time information of each product to the total value of the occupation time information for each product of the bottleneck process;
A fixed cost allocation step of allocating the fixed cost information according to the occupancy ratio of each product in the bottleneck process calculated in the occupancy ratio calculating step;
The marginal profit is calculated by subtracting the variable cost information and the allocated fixed cost information from the sales, and the calculated marginal profit is divided by the occupation time information for each product in the process that becomes the Borneck Marginal profit calculation step for calculating marginal profit per unit time of
A profit accumulation calculation step of calculating profit accumulation information for each product by accumulating marginal profit information per unit time of the bottleneck process calculated in the marginal profit calculation step;
Profit accumulation information storing step for storing profit accumulation information calculated by the profit accumulation calculating means in time series;
An output step for outputting the profit accumulation information stored in the profit accumulation information storage step to a graph with the time axis and the profit axis as coordinate axes;
An information processing method characterized by comprising:   A program for causing a computer to execute the information processing method according to claim 2.

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